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Business rates are charged on non-domestic properties, such as shops, offices, pubs, factories and warehouses, and raise around 3% of the government's revenue.
At the start of the COVID pandemic, the government waived business rates for most businesses in the retail, hospitality and leisure sectors. But the tax will start again from summer. As the high street reopens, we ask what effect business rates have on our high streets, whether they should be reformed, and whether we need a new tax on online retail to level the playing field.
This week, we speak with Helen Miller, IFS tax expert, and Helen Dickinson, CEO of the British Retail Consortium.
Host
Paul Johnson
Paul has been the Director of the IFS since 2011. He is also currently visiting professor in the Department of Economics at University College London.
Participants
Helen Miller
Helen is Deputy Director of the IFS and Head of the Tax sector.
Helen Dickinson
Helen leads the team and sets the strategic direction of the BRC. She joined in January 2013 and has been working with retailers for over 25 years.
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